1963 (3) TMI 36 - HC - VAT and Sales Tax

Summary

The petition was filed by Messrs Sewak Hotel against an order assessing them to sales tax retrospectively. The court held that the firm was exempt from sales tax under section 6 of the Punjab General Sales Tax Act, and the exemption could not be withdrawn retrospectively. The court quashed the Assessing Authority's order, ruling in favor of the petitioner.